Dobles Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly............ $228,060 18,000 machine-hours Processing orders.......... $34,068 1,200 orders Inspection... $288,960 1,720 inspection-hours The company makes 420 units of product D28K a year, requiring a total of 460 machine-hours, 80 orders, and 10 inspection-hours per year. The product's direct materials cost is $48.96 per unit and its direct labor cost is $25.36 per unit. According to the activity-based costing system, the average cost of product D28K is closest to: $74.32 per unit $89.93 per unit $97.60 per unit $95.34 per unit